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Section 103F - Duties Act 2000 - Assessment of duty — Zoe

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Duties Act 2000

103FAssessment of duty

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103F Assessment of duty The share allotment or unit issue by which a person acquires a land use entitlement is chargeable with duty at the general rate of duty set out in section 28 on the dutiable value of the land use entitlement. Ch. 4 (Heading) amended by Nos 38/2012 s. 14, 18/2023 s. 22(2). Chapter 4—Financial sector (transfer and restructure) S. 104 amended by Nos 38/2012 s. 15(1), 18/2023 s. 22(3).

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